BTOC Armlogi Holding Corp.

“our internal control over financial reporting was not effective due to a material control weakness related to inadequate formalization and documentation of internal control policies and procedures over key financial reporting processes.”

“management concluded that, as of June 30, 2026, our internal control over financial reporting was not effective due to a material control weakness related to inadequate formalization and documentation of internal control policies and procedures over key financial reporting processes.”

“determined that the disclosure controls and procedures were not effective at a reasonable assurance level as of that date.”

“In preparing our consolidated financial statements as of and for the fiscal years ended June 30, 2026 and 2025, we have identified a material weakness in our internal controls over financial reporting, which is a lack of formal policies and procedures related to a risk assessment process and internal control environment.”